https://www.taxtmi.com/caselaws?id=7145 The second proviso to section 34(3) of the Indian Income-tax Act, 1922 is stated to apply where the person proceeded against is not a stranger to the earlier appellate proceedings but is closely connected with them, including representation through a family member in Hindu undivided family litigation; on that basis, reassessment is not barred. Its constitutional infirmity under article 14 is described as limited to cases involving strangers to the earlier finding or direction, so the proviso is not unconstitutional when invoked against a person sufficiently connected with the prior proceedings. en-us Sat, 29 Apr 1967 00:00:00 +0530 Wed, 11 Feb 2009 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7145 The second proviso to section 34(3) of the Indian Income-tax Act, 1922 is stated to apply where the person proceeded against is not a stranger to the earlier appellate proceedings but is closely connected with them, including representation through a family member in Hindu undivided family litigation; on that basis, reassessment is not barred. Its constitutional infirmity under article 14 is described as limited to cases involving strangers to the earlier finding or direction, so the proviso is not unconstitutional when invoked against a person sufficiently connected with the prior proceedings. Case-Laws Income Tax Sat, 29 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7145